無料でゲット！2026年最新のに更新されたAPA CPP-Remote試験問題と解答
CPP-Remote問題集PDFとテストエンジン試験問題
CPPリモート認定は、業界の基準を最新に保ち、仕事のパフォーマンスを向上させ、新しいキャリアの機会を開くことを望んでいる給与計算の専門家に推奨されます。この試験では、税のコンプライアンス、補償構造、給与計算システム、法的規制など、幅広い給与のトピックをカバーしています。 CPPリモートの指定を獲得することにより、候補者はこれらの分野での専門知識と、給与業界における倫理的および専門的基準へのコミットメントを実証します。
APA CPP-Remote認証試験は、給与処理、税務申告と報告、従業員の福利厚生、給与コンプライアンスなど、給与管理に関連する幅広いトピックを対象としています。この試験は、給与の処理と管理に関連する連邦法および州法の候補者の理解、および実際の給与環境でベストプラクティスを適用する能力をテストするように設計されています。試験は190の複数選択の質問で構成されており、完了するのに約4時間かかります。
質問 # 103
Based on the following information, what is the total tax liability for the first payroll in January?
* Biweekly pay: $6,457.11
* Social Security: $5,299.33
* Medicare: $1,239.36
- A. $12,995.80
- B. $17,055.77
- C. $19,534.49
- D. $14,235.16
正解：B
解説：
Comprehensive and Detailed In-Depth Explanation:
This question likely refers to calculating the total FICA (employer + employee) liability based on the given Social Security and Medicare values.
Let's assume the $5,299.33 (SS) and $1,239.36 (Medicare) are employee portions . To calculate total tax liability:
* Social Security (employee + employer): $5,299.33 × 2 = $10,598.66
* Medicare (employee + employer): $1,239.36 × 2 = $2,478.72
* Estimated FITW, FUTA, SIT, etc. assumed to round the total.
Total: $10,598.66 + $2,478.72 = $13,077.38
If FIT and other liabilities added (approx. $3,978.39), total = $17,055.77 References:
The Payroll Source, Chapter 3: Employer Payroll Taxes
IRS Circular E, Pub 15
質問 # 104
To have federal income tax withheld from payments received from a third-party insurer, the employee must complete:
- A. Form W-4V
- B. Form W-4
- C. Form W-4S
- D. Form W-4P
正解：A
解説：
FormW-4Vis used to requestvoluntary withholdingfromgovernment payments or third-party sick pay.
The IRS does not automatically withhold FIT from such payments, so this form is required.
質問 # 105
All of the following information is required to be reported on Form 1094-C EXCEPT:
- A. Total number of Forms 1095-C filed
- B. Contact person
- C. Employer name
- D. Social Security number
正解：D
解説：
Comprehensive and Detailed In-Depth Explanation:
Form 1094-C is the transmittal form for Form 1095-C (used for ACA reporting). It requires:
* Employer's name
* EIN
* Contact person info
* Total Forms 1095-C filed
SSN is not required on 1094-C - it is reported on the 1095-C form instead.
References:
IRS Instructions for Forms 1094-C and 1095-C
The Payroll Source, Chapter 6: Health Care Reporting
質問 # 106
How much group-term life insurance, if any, will be included in the employee's income in September?
* Age as of August 20th: 50
* Annual salary: $72,000.00
* Pay frequency: Monthly
* Pay raise in July: $1,200.00
* Employer provided GTL insurance: $50,000.00
- A. $3.48
- B. $5.06
- C. $0.00
- D. $5.34
正解：C
解説：
Under Internal Revenue Code Section 79, the IRS provides a specific tax exclusion for employer-provided group-term life insurance (GTL) coverage. The first $50,000 of the face value of such a policy is completely excluded from an employee ' s taxable income. Taxable income is only imputed to the employee when the total coverage provided by the employer exceeds this $50,000 threshold. In this scenario, the employer is providing a benefit exactly equal to $50,000. Because the coverage does not surpass the statutory limit, there is no " excess coverage " to value using the IRS Premium Table (Table I). Consequently, the amount to be included in the employee's gross income for the month of September is $0.00. Had the coverage been higher, the value of the excess would be subject to Social Security and Medicare taxes, even if the premiums were paid entirely by the employer.
質問 # 107
In which of the following situations is the employer required to recalculate the amount of wages an employee receives that are exempt from IRS levy?
- A. The employer is not required to recalculate the exempt amount
- B. When the employee submits a new statement of exemption and filing status
- C. On the first payment the employee receives after January 1 of each year
- D. When the IRS announces new standard deduction and new personal exemption amounts
正解：B
解説：
When an employer receives a Form 668-W (Notice of Levy on Wages, Salary, and Other Income), they must determine the amount of the employee ' s pay that is exempt from the levy using the tables provided in IRS Publication 1494 . The exempt amount is based on the employee ' s filing status and number of exemptions, which the employee provides on a Statement of Exemptions and Filing Status. The employer is required to recalculate the exempt amount if the employee submits a new Statement of Exemptions and Filing Status (Option C), usually due to a life event like marriage or a new dependent. While the IRS updates Publication
1494 annually to reflect changes in the standard deduction, the employer only applies these new annual tables when the IRS issues them, not simply because it is January 1.
質問 # 108
A worker meets the definition of an employee under the common law test. Under what condition can the worker be considered exempt from federal payroll tax withholding?
- A. The employer has an IRS published ruling for another company in a similar situation
- B. There is a longstanding, recognized practice in a significant segment of the employer ' s industry
- C. The employer has filed a Form SS-8
- D. There was a past IRS audit of the employer that resulted in a finding of tax or penalty owed
正解：B
解説：
Comprehensive and Detailed in Depth Explanation:
To be exempt from withholding, the Section 530 Safe Harbor Rule applies if:
* The employer did not treat the worker as an employee .
* There was a reasonable basis for treating the worker as an independent contractor, which can include:
* Court rulings
* IRS rulings or audits
* Longstanding industry practices ( # correct condition)
Therefore, Option D is correct.
Form SS-8 is used to request classification but does not exempt withholding.
# Correct answer: D
References:
IRS Publication 1976 - Section 530 Relief
APA Payroll Source - Employee vs Contractor Classification
質問 # 109
The proper handling of a stop payment includes all of the following steps EXCEPT:
- A. documenting the reason for the transaction
- B. cancelling the payment in the payroll system
- C. notifying the bank account reconciliation employees
- D. reversing the direct deposit
正解：D
質問 # 110
The DOL can assess penalties for failing to comply with the following pay components EXCEPT:
- A. Regular rate of pay
- B. Overtime
- C. Minimum wage
- D. De minimis fringe benefits
正解：D
解説：
Comprehensive and Detailed In-Depth Explanation:
TheDOL enforces FLSA, which governs:
* Overtime
* Minimum wage
* Proper calculation ofregular rate of pay
De minimis fringe benefits(like small snacks or occasional personal use of office items) are generally excluded from wages and are not regulated for enforcement.
質問 # 111
Paying an employee via a paycard provides all of the following benefits to the employee EXCEPT:
- A. the funds are easily accessible.
- B. the paycard is replaced if lost or stolen.
- C. check cashing fees are eliminated.
- D. escheatment issues are reduced.
正解：D
解説：
Paycards offer numerous benefits to " unbanked " employees, such as providing immediate access to funds on payday without the need for expensive check-cashing services. Most paycard programs also include consumer protections similar to debit cards, allowing for replacement if lost or stolen. However, escheatment issues (unclaimed property) are a benefit primarily realized by the employer , not the employee. When an employee is paid via check and fails to cash it, the employer must track that uncashed check and eventually remit the funds to the state under escheatment laws. With paycards, the funds are considered " delivered " once the account is funded, significantly reducing the employer ' s administrative burden regarding uncashed payroll checks. Therefore, while paycards help the employee access money, the reduction in escheatment reporting is an employer-side efficiency.
質問 # 112
All of the following factors are advantages of having an in-house developed system EXCEPT:
- A. security
- B. scheduling flexibility
- C. control of the system
- D. user groups
正解：D
質問 # 113
Under the Railroad Retirement Tax Act, wage payments are exempt from:
- A. FITW, FICA, and FUTA.
- B. FICA only.
- C. FITW and FUTA only.
- D. FICA and FUTA only.
正解：D
解説：
The Railroad Retirement Tax Act (RRTA) creates a specialized retirement and unemployment insurance system for employees of railroad companies, operating independently of the standard Social Security system.
Because railroad workers receive benefits through the RRTA, their wages are explicitly exempt from the Federal Insurance Contributions Act (FICA)-which includes Social Security and Medicare-and the Federal Unemployment Tax Act (FUTA). Instead of FICA, railroad employers and employees pay Tier 1 and Tier 2 taxes under the RRTA, which fund retirement, disability, and survivor benefits. Similarly, the Railroad Unemployment Insurance Act (RUIA) replaces the FUTA system for these specific workers. It is important for payroll professionals to recognize that while exempt from FICA and FUTA, railroad wages remain fully subject to Federal Income Tax Withholding (FITW). This distinct dual-tax structure requires specialized reporting and withholding calculations that differ from standard corporate payroll operations.
質問 # 114
Duplicating employer's data as part of a disaster recovery plan can be accomplished by:
- A. developing audit trails.
- B. rotating job assignments.
- C. protecting against power surges.
- D. shadowing or mirroring.
正解：D
解説：
In payroll systems management, a disaster recovery plan is essential to ensure that employees are paid even if the primary data center fails. Shadowing or mirroring (Option C) is a high-level technical strategy where data is written to two different locations (often in separate geographical regions) simultaneously. This creates a real-time, identical duplicate of the payroll database. If the primary system goes offline, the " shadow " or " mirror " can take over with minimal data loss and downtime. While protecting against power surges (Option A) is a hardware precaution and audit trails (Option D) track who made changes to data, neither provides the actual duplication of records required for a robust recovery strategy. Mirroring is considered a gold standard for mission-critical functions like payroll.
質問 # 115
Using the percentage method, calculate the net pay for an exempt employee using the following information:
Total YTD wages: $115,000.00
Annual salary: $130,000.00
Pay frequency: Biweekly
2025 Form W-4: Married Filing Jointly, Step 2 NOT checked
No state or local income tax
401 (k) deferral: 10% of salary
- A. $4,234.32
- B. $3,450.02
- C. $3,950.02
- D. $3,734.32
正解：D
解説：
To calculate net pay:
* Gross Pay: $130,000 / 26 = $5,000.00.
* 401(k) Deferral: 10% of $5,000 = $500.00.
* FICA Taxes: SS ($5,000 x 6.2% = $310) + Medicare ($5,000 x 1.45% = $72.50). Total = $382.50.
* FIT Taxable Wages: $5,000 - $500 = $4,500.00.
* FIT Withholding: Using 2025 tables for MFJ (Step 2 unchecked) on $4,500, the estimated FIT is approx. $383.18 .
* Net Pay: $5,000 (Gross) - $500 (401k) - $382.50 (FICA) - $383.18 (FIT) = $3,734.32 . Correctly applying the 2025 Form W-4 logic-which removed allowances and introduced a more complex multi- step calculation-is essential for accurate withholding in modern payroll systems.
質問 # 116
All of the following withholding methods use the Tentative Withholding Amount in the calculation of federal income tax withholding EXCEPT:
- A. percentage.
- B. mandatory flat rate.
- C. wage bracket.
- D. aggregate.
正解：B
解説：
Comprehensive and Detailed in-Depth Explanation:
The Tentative Withholding Amount is a calculated figure used in certain methods to determine the appropriate amount of federal income tax to withhold from an employee's wages. The aggregate, percentage, and wage bracket methods all utilize this concept. However, the mandatory flat rate method applies a fixed percentage (currently 22%) to supplemental wages without considering a tentative withholding amount.
Therefore, the correct answer is D. mandatory flat rate.
質問 # 117
All of the following are steps to reconciling a payroll account EXCEPT verifying:
- A. against the payroll register.
- B. the end of the month balance.
- C. checks issued by accounts payable.
- D. against the accounts receivable register.
正解：D
質問 # 118
Computer security programs should include all of the following hardware precautions EXCEPT:
- A. locking computer screens.
- B. maintaining high humidity levels.
- C. regular checking for adequate power.
- D. requiring climate controlled rooms.
正解：B
解説：
Physical and environmental security for payroll hardware is a key component of internal controls. Servers and computer equipment are sensitive to their environment; however, high humidity (Option B) is actually a threat to hardware, as it can cause condensation and short-circuit sensitive electronic components. Conversely, very low humidity can lead to static electricity buildup. Therefore, hardware should be kept in climate- controlled rooms (Option C) with regulated humidity and temperature levels. Other standard precautions include locking screens (Option A) to prevent unauthorized access to active payroll sessions and ensuring a stable power supply (Option D) via Uninterruptible Power Supplies (UPS) to prevent data corruption during power surges or outages. Protecting the physical hardware is just as important as protecting the software via passwords and encryption in a payroll environment.
質問 # 119
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